| MSMerrimac Spool & Reel | Haverhill | MA | Paper Manufacturing322219 | 20-99 | ◐ LIKELY ACTIVE |
| MBMichigan Box Company | Detroit | MI | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| MPMidland Packaging and Display | Franksville | WI | Paper Manufacturing322211 | 100-499 | ◐ LIKELY ACTIVE |
| MIMilprint INC | Lancaster | WI | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| MCMinnesota Corrugated Box INC | Albert Lea | MN | Paper Manufacturing322212 | 100-499 | ◐ LIKELY ACTIVE |
| MCMod-pac CORP | Buffalo | NY | Paper Manufacturing322212 | 100-499 | ◐ LIKELY ACTIVE |
| MBMondi Bags Usa, LLC | Wellsburg | WV | Paper Manufacturing322220 | 100-499 | ◐ LIKELY ACTIVE |
| MMMuskogee Mill | Muskogee | OK | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| NANecal Acquisition LLC | Sparta | WI | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| NINew Indy Containerboard Hartford City Mill | Hartford City | IN | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| NSN.F. String & Son Inc. | Harrisburg | PA | Paper Manufacturing322230 | 20-99 | ◐ LIKELY ACTIVE |
| NINgc Inds INC | Oxford | AL | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| NPNittany Paper Mills, INC. | Lewistown | PA | Paper Manufacturing322121 | 100-499 | ◐ LIKELY ACTIVE |
| NINitto, INC. | Lakewood | NJ | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| NLNorfolk Lpg Terminal | Norfolk | NY | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| NPNorthwest Paper Box Mfrs. Inc., Camas | Camas | WA | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| OUOracal USA INC | Black Creek | GA | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
Orafol Americas INC | Black Creek | GA | Paper Manufacturing322220 | 100-499 | ◐ LIKELY ACTIVE |
| OPOtsego Paper INC | Otsego | MI | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| OPOx Paperboard Illinois LLC | Pekin | IL | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| OPOx Paperboard Wp Mill, LLC | White Pigeon | MI | Paper Manufacturing322121 | — | ◐ LIKELY ACTIVE |
| PDPackage Design & Supply - Buffalo | Buffalo | NY | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| PCPackaging CORP of America | Counce | TN | Paper Manufacturing322121 | — | ◐ LIKELY ACTIVE |
| PCPackaging Corporation of America | Jackson | AL | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |
| PCPackaging Corporation of America-tomahawk | Tomahawk | WI | Paper Manufacturing322122 | — | ◐ LIKELY ACTIVE |
| PPPac Paper INC | Vancouver | WA | Paper Manufacturing322220 | 100-499 | ◐ LIKELY ACTIVE |
| PTPaper Tubes & Sales | Dallas | TX | Paper Manufacturing322219 | 20-99 | ◐ LIKELY ACTIVE |
| PPPap-R Products Company, Inc. | Martinsville | IL | Paper Manufacturing322299 | 20-99 | ◐ LIKELY ACTIVE |
| PCParlor City Paper Box Co., INC. | Binghamton | NY | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| PPPhoenix Packaging, INC. | Mount Joy | PA | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| PCPlastic Coated Papers INC | Pensacola | FL | Paper Manufacturing322222 | — | ◐ LIKELY ACTIVE |
| PMPlus Mark LLC | Afton | TN | Paper Manufacturing322220 | 100-499 | ◐ LIKELY ACTIVE |
| PIPolyonics, INC. | Westmoreland | NH | Paper Manufacturing322220 | 20-99 | ◐ LIKELY ACTIVE |
| PTPort Townsend Paper Mill | Port Townsend | WA | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |
| PCPratt (carlisle Corrugating) LLC | Carlisle | PA | Paper Manufacturing322211 | 100-499 | ◐ LIKELY ACTIVE |
| PBPratt (georgia Box), INC. | Humboldt | TN | Paper Manufacturing322211 | 100-499 | ◐ LIKELY ACTIVE |
| PLPratt Lathrop Corrugating LLC | Lathrop | CA | Paper Manufacturing322211 | 100-499 | ◐ LIKELY ACTIVE |
| PPPratt Paper (in) LLC | Valparaiso | IN | Paper Manufacturing322121 | 100-499 | ◐ LIKELY ACTIVE |
| PPPratt Paper (ky) Llc/ Pratt (henderson Corrugating) LLC | Henderson | KY | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
Pratt Retail Specialties, LLC | Atlanta | GA | Paper Manufacturing322211 | — | ◐ LIKELY ACTIVE |
| PDPrecision Dynamics | Port Orange | FL | Paper Manufacturing322299 | 20-99 | ◐ LIKELY ACTIVE |
| PPPressed Paperboard Technologies | Findlay | OH | Paper Manufacturing322299 | 100-499 | ◐ LIKELY ACTIVE |
| PProampac | Manistique | MI | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| PGProcter & Gamble Paper Prod | Mehoopany | PA | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| QIQuad-R Inc. dba RAE Products | Mount Pleasant | TN | Paper Manufacturing322219 | 20-99 | ◐ LIKELY ACTIVE |
| RPRainier Plywood | Tacoma | WA | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
Red Lodge Label LLC | West Fargo | ND | Paper Manufacturing322220 | 1-19 | ◐ LIKELY ACTIVE |
| RPRepublic Paperboard CO | Lawton | OK | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| RFResolute Fp US INC Coosa Pines Operations | Childersburg | AL | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |
| RRRoanoke Rapids Mill Wwtp | Roanoke Rapids | NC | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |